Court Rules Section 83 CGST Act Orders Invalid Due to Non-Compliance with Legal Requirements for Property Attachment.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Provisional attachments of property - Section 83 of CGST Act - None of the stipulations specified in the aforesaid judgment are evident in the orders impugned in this writ petition. Thus there is non-application of mind to the purport of power exercisable by the second respondent under Section 83 of the CGST Act. - HC....